Agent · csrd-2022-2464-3

CSRD artikel 3: Amendments to Directive 2006/43/EC

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Structural tree: the article's own paragraphs, verbatim.

Also searched as: Corporate Sustainability Reporting Directive article 3 · Directive (EU) 2022/2464 article 3

CELEX 32022L2464 · 2026-08-18 · Weight 71 · minimal-risk

OpenOpen reading. No metering is planned for this class.

CSRDOfficial source

Inputs

• in_scopeThe article applies to the situationboolean
• punktParagraph of the articleenum (1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14)

Rule tree

1. If: alla(in_scope = true, punkt = 1)

   Paragraph 1 amends another act, no direct obligation for businesses

   Directive 2006/43/EC is amended as follows:

   Paragraph 1

2. If: alla(in_scope = true, punkt = 2)

   Paragraph 2 applies

   (1)

   Paragraph 2

3. If: alla(in_scope = true, punkt = 3)

   Paragraph 3 amends another act, no direct obligation for businesses

   Article 1 is replaced by the following:

   Paragraph 3

4. If: alla(in_scope = true, punkt = 4)

   Paragraph 4 applies

   This Directive establishes rules concerning the statutory audit of annual and consolidated accounts and the assurance of annual and consolidated sustainability reporting.’;

   Paragraph 4

5. If: alla(in_scope = true, punkt = 5)

   Paragraph 5 applies

   (2)

   Paragraph 5

6. If: alla(in_scope = true, punkt = 6)

   Paragraph 6 amends another act, no direct obligation for businesses

   Article 2 is amended as follows:

   Paragraph 6

7. If: alla(in_scope = true, punkt = 7)

   Paragraph 7 applies

   (a)

   Paragraph 7

8. If: alla(in_scope = true, punkt = 8)

   Paragraph 8 amends another act, no direct obligation for businesses

   points 2 to 6 are replaced by the following:

   Paragraph 8

9. If: alla(in_scope = true, punkt = 9)

   Paragraph 9 applies

   ‘2.

   Paragraph 9

10. If: alla(in_scope = true, punkt = 10)

    Paragraph 10 applies

    “statutory auditor” means a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting;

    Paragraph 10

11. If: alla(in_scope = true, punkt = 11)

    Paragraph 11 applies

    3.

    Paragraph 11

12. If: alla(in_scope = true, punkt = 12)

    Paragraph 12 applies

    “audit firm” means a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting;

    Paragraph 12

13. If: alla(in_scope = true, punkt = 13)

    Paragraph 13 applies

    4.

    Paragraph 13

14. If: alla(in_scope = true, punkt = 14)

    Paragraph 14 applies

    “third-country audit entity” means an entity, regardless of its legal form, which carries out audits of the annual or consolidated financial statements, or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than an entity which is registered as an audit firm in any Member State as a consequence of approval in accordance with Article 3;

    Paragraph 14

If no rule matches: The article is not stated to apply, or no paragraph is selected. The agent abstains rather than guesses.

The article text as read

1. 1Directive 2006/43/EC is amended as follows:
2. 2(1)
3. 3Article 1 is replaced by the following:
4. 4This Directive establishes rules concerning the statutory audit of annual and consolidated accounts and the assurance of annual and consolidated sustainability reporting.’;
5. 5(2)
6. 6Article 2 is amended as follows:
7. 7(a)
8. 8points 2 to 6 are replaced by the following:
9. 9‘2.
10. 10“statutory auditor” means a natural person who is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting;
11. 113.
12. 12“audit firm” means a legal person or any other entity, regardless of its legal form, that is approved in accordance with this Directive by the competent authorities of a Member State to carry out statutory audits and, where applicable, the assurance of sustainability reporting;
13. 134.
14. 14“third-country audit entity” means an entity, regardless of its legal form, which carries out audits of the annual or consolidated financial statements, or, where applicable, the assurance of sustainability reporting of a company incorporated in a third country, other than an entity which is registered as an audit firm in any Member State as a consequence of approval in accordance with Article 3;

No legal advice. Deterministisk regeluppslagning. Ingen juridisk rådgivning, inget efterlevnadsbeslut, ingen bedömning av ett enskilt ärende.

Citation: 32022L2464 art. 3, Amendments to Directive 2006/43/EC. NovaCopilot, https://legal.exploreworldai.com/agent/csrd-2022-2464/artikel-3 (hämtad 2026-08-18, bevis sha256:74bf49dbe82f722e, bygge legal-2026-10-30).